OH HB601

Requires new public buildings and those undergoing major renovations (costing $50,000+) used for assembly purposes to install at least one adult changing table in a restroom facility, effective 90 days after enactment.

Mandates adult changing tables be placed in enclosed spaces with room for the table, wheelchair, and caregiver, constructed from wet-area-suitable materials, and marked with signage indicating availability.

Allows exemptions from the requirement if installation is infeasible, would violate federal accessibility standards, would damage historic building significance, or if the building is not frequented by the public.

Authorizes an income tax credit up to $250 for the actual cost of purchasing and installing an adult changing table, claimable only once per place of business in the taxable year of installation.

Establishes the adult changing table tax credit in the income tax credit priority order, positioned after the earned income credit and before adoption credits.